tag:blogger.com,1999:blog-33435353Thu, 24 May 2012 22:21:09 +0000PA Inheritance TaxLegislationCorrectedPA PlacesLong-Term CareLaw SchoolBereavementLaw PracticeTransportation;Business InterestsFinancial PlanningArts-CultureReproductive TechnologyMilitaryPA Welfare DeptEstate Planning CouncilsSpecial Needs TrustsTrustsFederal LawMental HealthAttorneysDebts/LiabilitiesFuneralsHumorEthicsElder LawEstate PlanningAdvisorsBanks/BankingFederal CourtsPA Health DeptPA Revenue DeptMedical CarePersonal PropertyCaregivingHolidaysRevisedAccountantsLiving WillsFiduciary AdministrationDispute ResolutionContinuing EducationRegisters of WillsElectionsOrphans' Ct PracticeGuardianshipHousingAuctioneersPublicationsGrandparentsJoint State Govt CmnBar AssociationsMediaSurveysTechnologyUpdatedPA Bar AssociationReal EstateOther StatesSocial SecurityAppealsForensicsPro Bono ProgramsVendorsPhysiciansFederal Income TaxAOPC/PA CourtsCharitiesUniform LawsHeathcare DirectivesPoliticsAdoptionsNotariesProbatePA Aging DeptAgingPersonalitiesInvestigationsHealthElder AbuseLast WillSenior ActivitiesGuest AuthorsLife insuranceReligion-SpiritualityDisabilitiesPetsFirearmsEstate AdministrationFederal Estate TaxRetirementACTECIRSCrimesInvestmentsPA DOTMedicare-MedicaidPEF CodePA Attorney GeneralPA GovernorSenior ServicesEnd-of-Life CareMinorsPower of AttorneySportsLaw SourcesA blog & resource by a practicing & teaching lawyer in Pennsylvania for law students, consumers, & professionals about Elder Law, senior lifestyles, long-term care, "End-of-Life" & health care surrogate decision-making, estate & personal planning, fiduciary administrations (by agents under powers of attorney, custodians, guardians, executors/administrators, & trustees), elders' dispute resolution, and Orphans' Court litigation in this Commonwealth, with reference to trends nationally.http://paelderestatefiduciary.blogspot.com/noreply@blogger.com (Neil E. Hendershot, Esq.)Blogger657125tag:blogger.com,1999:blog-33435353.post-5867932080468623429Sat, 31 Mar 2012 17:27:00 +00002012-03-31T15:35:00.701-04:00TechnologyEstate PlanningPro Bono ProgramsLaw SchoolBar AssociationsAttorneysNotariesHumor I write this blog entry on a Saturday morning at the Widener University School of Law (Harrisburg Campus) during a "Wills for Heroes" session, which offers free wills and other estate planning documents to first responders and their spouses or domestic partners. Document preparation is accomplished by volunteer lawyers using custom-designed legal drafting software.  Client execution of http://paelderestatefiduciary.blogspot.com/2012/03/top-ten-reasons-to-join-wills-for.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-7461179320259921331Tue, 14 Feb 2012 18:26:00 +00002012-02-14T13:30:13.659-05:00Living WillsHealthBereavementCaregivingContinuing EducationEnd-of-Life CareMedical CareHeathcare Directives  The Closure online multimedia educational project of the Jewish Healthcare Foundation, Inc., of Pittsburgh, PA, "is an initiative to change expectations for end-of-life."  The Project's goal is "to empower consumers and healthcare professionals with easy-to-access, simple-to-understand information and resources to make educated decisions about end-of-life care." No one wants to die. But the http://paelderestatefiduciary.blogspot.com/2012/02/closure-change-expectations-for-end-of.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-5829237944057211385Sat, 14 Jan 2012 01:07:00 +00002012-01-13T20:10:41.672-05:00PA Aging DeptSenior ServicesAging On Friday, January 13, 2012, the Secretary of the Pennsylvania Department of Aging, Brian Duke (accompanied by his Chief of Staff, Kevin Hancock), was interviewed for an hour on WITF-FM Radio's Smart Talk, about the changing and growing needs for the Commonwealth's aged population. The discussion revolved around the federally-required State Plan for Aging to be prepared by the Department http://paelderestatefiduciary.blogspot.com/2012/01/smart-talk-features-pa-aging-secretary.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-285721640421543404Mon, 09 Jan 2012 18:55:00 +00002012-01-09T14:06:13.270-05:00Federal Income TaxIRSContinuing EducationAccountants The Tax Talk Today program, scheduled from 2:00 to 3:40 PM on Tuesday, January 10, 2012 (and available for replay online over the next twelve months for registered users), will present a comprehensive discussion of changes in individual income tax rules and procedures, reviewed by highly-knowledgeable speakers -- Preston Benoit, Deputy Director, IRS Return Preparer Office, and Jason Langley, http://paelderestatefiduciary.blogspot.com/2012/01/tax-talk-about-federal-individual-taxes.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-1183811660729742230Tue, 27 Dec 2011 21:18:00 +00002011-12-27T16:59:21.552-05:00Orphans' Ct PracticeAOPC/PA CourtsAttorneysHolidaysAppeals On December 27, 2011, the Unified Judicial System of Pennsylvania posted its chart of County Holidays for 2012 (PDF, 2 pages), which summarizes legal and operating holidays designated by counties for the various courthouses in the Commonwealth.  This is a most useful, even essential, chart.  It completes the posting of all Pennsylvania court calendars for 2012. The chart appeared on the http://paelderestatefiduciary.blogspot.com/2011/12/pa-courts-2012-calendars-holidays.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-1427504544013513488Fri, 23 Dec 2011 14:52:00 +00002011-12-29T20:04:31.962-05:00HealthPA Aging DeptElder AbusePhysiciansCrimesAging On December 23, 2011, The Philadelphia Inquirer posted an article, Financial abuse of the elderly is approaching a crisis, researcher says, by Chris Mondics, that reports the opinion of Mark Lachs, a geriatrician and social scientist at Weill Cornell Medical College in New York, who believes "an epidemic of thefts and fraud targeting the elderly -- by lawyers, financial advisers, family http://paelderestatefiduciary.blogspot.com/2011/12/phila-inquirer-reports-on-elder-abuse.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-4547857788538119504Mon, 14 Nov 2011 16:25:00 +00002011-11-15T17:28:30.127-05:00PersonalitiesAdoptionsCrimesUpdatedMinorsInvestigationsAOPC/PA CourtsEthics What can we learn from the tortuous events of last week here in Central Pennsylvania, which unfolded following criminal charges filed against a former Penn State University coach alleged to have molested or assaulted many young boys?  See: Thirty-Third Investigating Grand Jury Presentment (Nov., 2011; 23 pp.; PDF). Juvenile dependency proceedings can result from similar initial complaints, http://paelderestatefiduciary.blogspot.com/2011/11/pa-courts-then-joe-paterno.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-5253664565621560234Tue, 08 Nov 2011 23:14:00 +00002011-11-16T12:25:53.536-05:00Federal Income TaxIRSFederal Estate TaxContinuing EducationVendorsUpdatedAdvisorsAccountants Browsing through the Trusts & Estates website recently, I noted a useful learning service regarding federal tax laws and return preparation, available on the Internet: Tax Talk Today. Sponsored by the Internal Revenue Service, Tax Talk Today is a live Internet program featuring industry tax experts and professionals and top representatives from the IRS. Each program features http://paelderestatefiduciary.blogspot.com/2011/11/tax-talk-today-online.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-4756819407611111673Wed, 02 Nov 2011 20:08:00 +00002011-11-16T11:59:18.375-05:00PA Revenue DeptPA Inheritance TaxEstate Administration Pennsylvania is one of 22 states (and the District of Columbia) that imposes an estate tax due after the death of an individual, and is one of only six states that applies an inheritance tax upon residents receiving assets from a decedent or against real estate located here. With the increased asset thresholds applicable to federal estate, gift, and generation-skipping taxes, which reduce http://paelderestatefiduciary.blogspot.com/2011/11/pa-inheritance-tax-summarized.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-2366723028592174578Wed, 26 Oct 2011 00:53:00 +00002012-01-09T13:27:17.421-05:00Other StatesUniform LawsOrphans' Ct PracticeElder AbuseGuardianshipAgingUpdatedAOPC/PA CourtsLegislation Would you remember what "UAGPPJA" means, or what it could do in Pennsylvania, without an association to "granny snatching"?  Maybe that's why such a Scrabble of title letters is linked to a simple, silly phrase.  The serious and unremedied abuse situations involving transport of incapacitated elderly persons must be corrected by a dry, but effective, proposed model statute. The term "granny http://paelderestatefiduciary.blogspot.com/2011/10/granny-snatching-prohibition-pending-in.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-1648828545037814361Tue, 18 Oct 2011 17:34:00 +00002011-10-18T14:22:02.540-04:00TechnologyAOPC/PA Courts The Pennsylvania Supreme Court has joined the Administrative Office of Pennsylvania Courts, and even the Joint State Government Commission, in "tweeting" about its activities. On October 18, 2011, PennLive posted a brief article, "Pennsylvania Supreme Court will start tweeting opinions and rulings": The Pennsylvania Supreme Court is all a Twitter about a new way to access its opinions and http://paelderestatefiduciary.blogspot.com/2011/10/aint-law-tweet-pa-supreme-court-on.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-8182968951883126479Fri, 14 Oct 2011 02:01:00 +00002011-10-13T22:08:03.161-04:00Orphans' Ct PracticeLast WillPEF CodeRegisters of WillsAOPC/PA CourtsEstate Administration On October 11, 2011, the Pennsylvania Supreme Court approved a revision of a Form RW-02 (Petition for Grant of Letters) (PDF, 2 pages) for use in all Registers of Wills offices in the Commonwealth beginning thirty days later, on November 10, 2011. In a Per Curium Order, which was posted by the PA Supreme Court on the website of the Administrative Office of Pennsylvania Courts on October 12,http://paelderestatefiduciary.blogspot.com/2011/10/revised-pa-rw-02-petition-for-grant-of.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-2475566549024103160Sun, 25 Sep 2011 10:30:00 +00002011-09-26T13:32:51.174-04:00PersonalitiesElder AbuseLaw SchoolElder LawSenior Services Each monthly issue of the electronic newsletter, Alumni Connection, sent to graduates of The Dickinson School of Law of the Penn State University (generally now known as Penn State Law) includes a link to a legal blog. The September, 2011 issue includes a link to this PA Elder, Estate & Fiduciary Law Blog.   Such a selection shows consistency between this Blog's focus, and the past and http://paelderestatefiduciary.blogspot.com/2011/09/penn-statedickinson-law-school-and.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-266926831735030942Fri, 23 Sep 2011 19:34:00 +00002011-09-23T15:38:57.812-04:00Federal Income TaxIRSFederal Estate TaxEstate AdministrationOn September 22, 2011, the IRS issued revised Instructions for the recently-finalized Form 706, according to Vincent F. Lackner, Jr., Esq., who sent an email to customers of The Lackner Group, Inc. today.   As a software developer, he has tracked the development of that form and its instructions carefully.Early yesterday [09/22/11] evening, the IRS authorized a final draft of the US 706 http://paelderestatefiduciary.blogspot.com/2011/09/irs-issues-revised-706-instructions.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-1585891256402917128Fri, 16 Sep 2011 20:23:00 +00002011-09-16T16:51:25.121-04:00Law SchoolContinuing EducationAttorneysOn a personal note, I will attend the 35th Reunion of the Class of 1976 of The Dickinson School of Law (now a professional graduate school of Penn State University) on Friday evening, September 16th, and Saturday, September 17th, 2011. To promote classmate attendance, I created a website, DSL Proud 1976, where I noted:The "Proud and Independent" Dickinson School of Law that we once attended http://paelderestatefiduciary.blogspot.com/2011/09/blogger-notes-35th-law-school-reunion.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-5091541229099892230Tue, 13 Sep 2011 20:52:00 +00002011-09-13T17:13:23.083-04:00IRSFederal Estate TaxEstate AdministrationThe IRS has relented on next week's (September 19th) earliest filing and payment deadlines for some 2010 estates, otherwise anticipated by Section 301(d) of the Tax Relief Act and enforced by the IRS' prior Notice 2011-66, released on August 5, 2011. That Act states that for decedents who died after December 31, 2009, and before December 17, 2010, the time for filing the estate tax return and http://paelderestatefiduciary.blogspot.com/2011/09/2010-decedent-estates-granted-federal.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-889929170599926661Mon, 12 Sep 2011 16:07:00 +00002011-09-13T17:21:57.129-04:00IRSFederal Estate TaxUpdatedEstate AdministrationOn September 8, 2011, the IRS released its long-awaited, really final Form 706 United States Estate (and Generation Skipping Transfer) Tax Return (PDF 2.52 MB, 28 pages) for decedents dying in 2010, along with revised (July 2011) Instructions (PDF 441K, 48 pages).  The Form 706 is in a fillable PDF format that applies to decedents who died in 2010. Why is this the "really" final form?  Because http://paelderestatefiduciary.blogspot.com/2011/09/revised-irs-706-form-released.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-6625758640785646594Mon, 22 Aug 2011 22:54:00 +00002011-08-22T18:56:41.418-04:00PA Bar AssociationPublicationsBar AssociationsLast week, the Real Property, Probate & Trust Law Section of the Pennsylvania Bar Association published and mailed to each Section member the Summer, 2011 issue (No. 69) of its Newsletter.  It is available publicly, free, online in PDF format "for a limited time" at the link at the end of this posting; but, after that short time expires, it will be available only to members. The Newsletter is 60http://paelderestatefiduciary.blogspot.com/2011/08/pba-rppt-summer-2011-newsletter-issued.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-9135862960780252059Fri, 22 Jul 2011 10:30:00 +00002011-07-22T06:30:00.899-04:00PA Revenue DeptPersonalitiesRetirementPA Inheritance TaxEffective June 30, 2011, J. Paul Dibert retired as the Chief of the Pennsylvania Department of Revenue's Inheritance Tax Division. Paul acted as Chief of the Division since March 24, 2008.  See: PA EE&F Law Blog posting Dibert Appointed Chief of PA Inheritance Tax Division (03/27/08).  He had served as "acting chief" following the retirement of John Murphy on June 15, 2007.  See: PA EE&F Law http://paelderestatefiduciary.blogspot.com/2011/07/paul-dibert-retires-as-chief-of-pa.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-3166834097297281706Wed, 20 Jul 2011 10:30:00 +00002011-10-27T12:35:49.378-04:00Orphans' Ct PracticeGuest AuthorsElder AbuseGuardianshipAOPC/PA Courts In Issue 2 of 2011 (July) of AOPConnected  the newsletter of the Administrative Office of Pennsylvania Courts, on page 3, I found a column entitled An All Too Common Tale, by Zygmont A.  Pines, Esq., the Court Administrator of Pennsylvania. He identifies a new "initiative" that I would equate with a "sea change" for the Pennsylvania court system regarding elder abuse issues and controversies.http://paelderestatefiduciary.blogspot.com/2011/07/new-pa-court-system-initiative-on.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-8221961552698206920Mon, 18 Jul 2011 18:34:00 +00002011-07-18T14:44:23.076-04:00PA Bar AssociationLiving WillsEstate PlanningPro Bono ProgramsAttorneysIn an emailed member newsletter received July 18, 2011, the Pennsylvania Bar Association continues its support and promotion of a "Wills for Heroes" program, as pioneered in 2007-08 by the American Bar Association, through a specialized statewide program in the Commonwealth conducted by the PBA's Young Lawyers Division:Invitation to Volunteer for PBA YLD-supported 'Wills for Heroes' Programs Thehttp://paelderestatefiduciary.blogspot.com/2011/07/pa-bar-promotes-wills-for-heroes.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-8605409951735368392Thu, 23 Jun 2011 22:12:00 +00002011-11-02T16:24:04.239-04:00PA Revenue DeptPA Inheritance TaxUpdatedRegisters of WillsEstate Administration Effective April 1, 2011 any REV-1500 (PA Resident Inheritance Tax Return), including attachments, submitted to the Pennsylvania Inheritance Tax Division in a format size other than 8½ x 11 will be rejected by the Department of Revenue, which will equate to a non-filing. Pursuant to a Notice entitled REV-1500 Formatting Limitations to 8½” X 11”  issued by the Pennsylvania Department of http://paelderestatefiduciary.blogspot.com/2011/06/one-paper-size-fits-all-pa-inheritance.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-3763464302962471726Fri, 17 Jun 2011 02:10:00 +00002011-09-16T12:03:03.859-04:00Orphans' Ct PracticePEF CodeAdoptionsAOPC/PA CourtsReproductive TechnologyOn Saturday, June 11, 2011, in the Pennsylvania Bulletin, Volume 41, No. 24, publication appeared regarding proposed and renumbered Orphans' Court Rules governing Adoptions under Rule 15.  This is a major revision and update of that Rule and its sub-rules (15.1 - 15.16). The proposed rule changes would accomplish two general objectives:  1) Amend the statewide adoption rules after the enactment http://paelderestatefiduciary.blogspot.com/2011/06/proposed-pa-adoption-rule-changes.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-8728708299019621856Tue, 14 Jun 2011 23:33:00 +00002011-10-27T14:15:41.782-04:00Uniform LawsLiving WillsPEF CodePower of AttorneyGuardianshipUpdatedLegislationDisabilitiesDebts/LiabilitiesHeathcare Directives On June 14, 2011, the Pennsylvania Joint State Government Commission posted the latest report (June, 2011) of the Advisory Committee on Decedents' Estates Laws regarding proposed amendments to the Probate, Estates, and Fiduciaries Code (PEF Code), which is available here. This latest report (June 2011; PDF, 85 pages) alters and updates a prior report (June 2010; PDF, 87 pages) of the same http://paelderestatefiduciary.blogspot.com/2011/06/proposed-amendments-of-pa-poa.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)tag:blogger.com,1999:blog-33435353.post-196003939252081696Mon, 06 Jun 2011 18:53:00 +00002011-06-06T18:59:23.799-04:00PA Revenue DeptPersonal PropertyBanks/BankingPA Inheritance TaxEstate AdministrationThe Pennsylvania Department of Revenue has loosened restrictions as to who may inventory a safe deposit box in which a decedent had an interest. By its Inheritance Tax Bulletin 2011-02, entitled Safe Deposit Box Inventories and Notice, issued May 11, 2011, PA DoR announced its modification, effective on that date, of "the procedures under which estate representatives may enter the safe deposit http://paelderestatefiduciary.blogspot.com/2011/06/pa-dor-revised-safe-deposit-box-entry.htmlnoreply@blogger.com (Neil E. Hendershot, Esq.)